《中华人民共和国契税法》9月1日起施行！
<section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; margin: 10px 0px; text-align: justify;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; display: inline-block; width: 1886px; vertical-align: top; border-width: 0px 0px 0px 4px; border-radius: 0px 10px 10px 0px; border-style: none none none solid; border-color: rgb(62, 62, 62) rgb(62, 62, 62) rgb(62, 62, 62) rgb(75, 145, 224); background-color: rgb(246, 246, 246); padding: 15px 20px; box-shadow: rgb(0, 0, 0) 0px 0px 0px;"><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.7; word-break: break-all; max-width: 100%; font-size: 17px; color: rgb(24, 23, 22); letter-spacing: 1px;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;">2020年，第十三届全国人大常委会第二十一次会议通过《中华人民共和国契税法》（以下简称《契税法》），将于2021年9月1日起施行。契税事关千家万户的切身利益，牵动着社会方方面面，引发社会广泛关注。针对大家关心的热点话题，近日省财政厅对我省实施《契税法》有关情况进行了介绍和解读：</span></p></section></section></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p></section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><section><section><section powered-by="xiumi.us"><section powered-by="xiumi.us"><section><p><strong style="color: rgb(0, 82, 255); font-family: arial, helvetica, sans-serif; text-align: justify; background-color: rgba(255, 255, 255, 0); box-sizing: border-box; word-break: break-all; max-width: 100%;">01</strong><strong style="color: rgb(0, 82, 255); font-family: arial, helvetica, sans-serif; text-align: justify; background-color: rgba(255, 255, 255, 0); box-sizing: border-box; word-break: break-all; max-width: 100%;">《契税法》与契税暂行条例相比的新变化</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">一是适当拓展了税收优惠政策。</span></strong><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">增加了对非营利性学校、医疗机构、社会福利机构承受土地、房屋用于办公、教学、医疗、科研、养老、救助免征契税等规定。</span></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">二是简化了申报缴税程序</span></strong><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">，将契税申报和缴纳时间合二为一，提高征管效率。</span></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">三是增加了纳税人办理权属登记前，因合同不生效、无效、被撤销或者被解除情形的退税规定。</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">四是完善了涉税信息共享和工作配合机制。</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p></section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><section><section><section powered-by="xiumi.us"><section powered-by="xiumi.us"><section><p><strong style="color: rgb(0, 82, 255); font-family: arial, helvetica, sans-serif; text-align: justify; background-color: rgba(255, 255, 255, 0); box-sizing: border-box; word-break: break-all; max-width: 100%;">02</strong> <strong style="color: rgb(0, 82, 255); font-family: arial, helvetica, sans-serif; text-align: justify; background-color: rgba(255, 255, 255, 0); box-sizing: border-box; word-break: break-all; max-width: 100%;">我省落实《契税法》授权事项的新规定</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">《契税法》授权各省在法定幅度（3%-5%）内确定具体适用税率及相关减免办法。为做好《契税法》在我省的实施工作，省政府组织省财政厅、省税务局等相关部门，在充分开展调研、认真分析测算、广泛征求意见的基础上，按照保持税制平稳、合理减轻税负、优化减免办法的思路，拟定了《关于契税具体适用税率及免征减征办法的决定（草案）》（以下简称《决定》），按程序经省十三届人大常委会第二十五次会议审议通过，《决定》将与《契税法》同步施行。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">《决定》明确我省契税税率为3%，将我省契税税率由现行的4%下调为3%，进一步减轻了纳税人负担。</span></strong><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">同时，在保持现行优惠政策连续性的基础上，明确对土地、房屋征收征用重新承受土地、房屋权属的情形采取等值免税，差价征税的办法，更加体现了税收公平原则；对不可抗力灭失住房重新承受住房权属的情形免征契税，明确应急管理部门为不可抗力灭失住房认定主体，增强了政策可操作性。</span></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">《契税法》实施在即，<strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;">税率的降低是我省政策变化的最大亮点</strong>，可以说是我省一项重大制度性减税举措，经静态测算，可为市场主体释放政策红利近40亿元，对激发市场主体活力、优化我省营商环境具有积极作用。下一步，全省各级财税部门将认真做好《契税法》的贯彻落实工作，进一步加强政策宣传解读，及时回应社会关切，完善征管机制，确保《契税法》在我省顺利实施。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; margin-top: 10px; margin-bottom: 10px; text-align: center;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; width: 1886px; height: 1.8em; padding-top: 0.9em; text-align: justify;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; padding-right: 5px; padding-left: 5px;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; border-bottom: 1px dashed rgb(160, 160, 160); width: 1876px;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; margin-top: -3px;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; float: left; width: 5px; height: 5px; margin-left: -5px; border-width: 1px; border-style: solid; border-color: rgb(160, 160, 160); border-radius: 100%;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; float: right; width: 5px; height: 5px; margin-right: -5px; border-width: 1px; border-style: solid; border-color: rgb(160, 160, 160); border-radius: 100%;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; clear: both;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="box-sizing: border-box; line-height: 1.8em; word-break: break-all; max-width: 100%; border-radius: 1em; display: inline-block; vertical-align: top; background-color: rgb(75, 145, 224); height: 1.8em; padding-left: 12px; padding-right: 12px; color: rgb(255, 255, 255); margin-top: -1em; font-size: 17px;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;">知 识 问 答</strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><br/></strong></span></p></section></section></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; transform: translate3d(0px, 0px, 0px); text-align: justify; margin: 20px 0px;"><section style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%; display: inline-block; width: 1791.69px; vertical-align: top; background-color: rgb(255, 255, 255); border-width: 0px; border-radius: 5px; border-style: solid; border-color: rgb(69, 140, 130); box-shadow: rgb(153, 166, 171) 0px 0px 3px; padding: 10px;"><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.8; word-break: break-all; max-width: 100%; text-align: left;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">一、契税税率是如何规定的？优惠税率继续执行吗？有什么变化？</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;"><br/></span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">《契税法》第三条规定，契税税率为3%至5%。根据《湖北省人民代表大会常务委员会关于契税具体适用税率及免征减证办法的决定》第一条规定，我省契税的适用税率为3%。对房地产交易环节的契税优惠税率，目前仍按《财政部 国家税务总局 住房城乡建设部关于调整房地产交易环节契税 营业税优惠政策的通知》（财税﹝2016﹞23号）执行，即购买家庭第一套、第二套住房的契税优惠税率保持不变，承受土地、非住房、第三套及以上住房的契税税率从4%降至3%，体现了保持税制稳定、合理减轻税负的立法精神。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">二、9月1日后申报契税是否直接按照3%税率缴纳？</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">《契税法》第九条规定，契税的纳税义务发生时间，为纳税人签订土地、房屋权属转移合同的当日，或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当日。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">因此，纳税人要根据土地、房屋权属合同签订时间来判断适用税率。对于2021年9月1日前签订的土地、房屋权属转移合同适用于4%契税税率；对于2021年9月1日（含）之后签订的土地、房屋权属转移合同适用于3%契税税率。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">三、购买房屋附属设施（包括停车位、机动车库、非机动车库、顶层阁楼、储藏室及其他房屋附属设施）如何缴纳契税？</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">根据《财政部 税务总局关于贯彻实施契税法若干事项执行口径的公告》（财政部 税务总局公告2021年第23号），房屋附属设施（包括停车位、机动车库、非机动车库、顶层阁楼、储藏室及其他房屋附属设施）与房屋为同一不动产单元的，计税依据为承受方应交付的总价款，并适用与房屋相同的税率；房屋附属设施与房屋为不同不动产单元的，计税依据为转移合同确定的成交价格，并按当地确定的适用税率计税。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">《不动产登记暂行条例》第八条明确规定，不动产以不动产单元为基本单位进行登记，不动产单元具有唯一编码。因此，与房屋同一不动产单元的，可以与房屋相同的税率缴纳契税；与房屋为不同不动产单元的，按照我省法定税率缴纳契税。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">四、购买已装修房屋的，该如何计征契税？</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">《财政部 税务总局关于贯彻实施契税法若干事项执行口径的公告》（财政部 税务总局公告2021年第23号）明确规定，承受已装修房屋的，应将包括装修费用在内的费用计入承受方应交付的总价款。因此，在购买已装修房屋时，无论是销售方单独收取的装修费用，还是将装修费用作为房屋价款的一部分，均要计入契税的计税依据一并征收契税。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">五、企业厂房被政府依法征收后，选择房屋进行补偿，能否享受契税优惠？</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">我省《关于契税具体适用税率及免征减征办法的决定》明确规定，因土地、房屋被县级以上人民政府征收、征用的，选择房屋产权调换、土地使用权置换且不支付差价的免征契税，支付差价的，对差价部分征收契税。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">因此，纳税人的房屋被政府依法征收选择房屋进行补偿时，不支付差价的免征契税，支付差价的，对差价部分征收契税。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">六、建设过程中，容积率发生变化需补缴土地出让价款的，需要补缴契税吗？如何缴纳？</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">《财政部 税务总局关于贯彻实施契税法若干事项执行口径的公告》（财政部 税务总局公告2021年第23号）明确规定，改变土地性质、容积率等土地使用条件需补缴土地出让价款，应当缴纳契税的，纳税义务发生时间为改变土地使用条件当日。按规定不再需要办理土地、房屋权属登记的，纳税人应自纳税义务发生之日起90日内申报缴纳契税。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">因此，对于容积率发生变化需补缴土地出让价款的，应以补缴的土地出让价款为计税依据向税务部门申报缴纳契税。对于这类按规定不再需要办理土地、房屋权属登记的，纳税人应自纳税义务发生之日起90日内申报缴纳契税。超过规定期限的，应当依法缴纳滞纳金。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;"><strong style="box-sizing: border-box; word-break: break-all; max-width: 100%;"><span style="font-family: arial, helvetica, sans-serif; box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px;">七、纳税人缴纳契税后，哪些情形可以申请退还已缴纳的契税？</span></strong></span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">根据《财政部 税务总局关于贯彻实施契税法若干事项执行口径的公告》（财政部 税务总局公告2021年第23号），纳税人缴纳契税后，发生下列情形可以申请退税：</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">1、因人民法院判决或者仲裁委员会裁决导致土地、房屋权属转移行为无效、被撤销或者被解除，且土地、房屋权属变更至原权利人的；</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">2、在出让土地使用权交付时，因容积率调整或实际交付面积小于合同约定面积需退还土地出让价款的；</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 17px; font-family: arial, helvetica, sans-serif;">3、在新建商品房交付时，因实际交付面积小于合同约定面积需返还房价款的。</span></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br style="box-sizing: border-box; word-break: break-all; max-width: 100%;"/></p><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: right;"><span style="box-sizing: border-box; word-break: break-all; max-width: 100%; font-size: 16px; font-family: arial, helvetica, sans-serif;">（湖北省税务局财产和行为税处）</span></p></section></section></section><section powered-by="xiumi.us" style="box-sizing: border-box; line-height: 1.4em; word-break: break-all; max-width: 100%;"><p style="box-sizing: border-box; word-break: normal; max-width: 100%; margin-top: 0px; margin-bottom: 0px; font-size: 1.125em; line-height: 1.66667em; padding: 0.388889em 0px; text-align: justify;"><br/></p><section style="overflow-wrap: break-word; max-width: 100%; color: rgb(67, 74, 84); font-family: -apple-system-font, Helvetica, PingFang SC, Hiragino Sans GB, Arial, Microsoft YaHei; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box;"><section powered-by="xiumi.us" style="overflow-wrap: break-word; max-width: 100%; margin-top: 0.5em; margin-bottom: 0.5em; box-sizing: border-box;"><section style="overflow-wrap: break-word; max-width: 100%; height: 1px; background-color: rgb(160, 160, 160); box-sizing: border-box; line-height: 0;"><br style="overflow-wrap: break-word;"/></section></section></section><p style="overflow-wrap: break-word; margin-top: 0px; margin-bottom: 0px; padding: 0px; color: rgb(67, 74, 84); font-family: -apple-system-font, Helvetica, PingFang SC, Hiragino Sans GB, Arial, Microsoft YaHei; font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255);"><span style="color: rgb(136, 136, 136); letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word;">来</span><span style="color: rgb(136, 136, 136); letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; overflow-wrap: break-word;">源：湖北日报</span><br/></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="letter-spacing: 0.544px; max-width: 100%; color: rgb(136, 136, 136); overflow-wrap: break-word !important; box-sizing: border-box !important;">制作：邓柳 | </span><span style="overflow-wrap: break-word; color: rgb(136, 136, 136); letter-spacing: 0.544px;">编辑：方丹 熊霞 | </span><span style="overflow-wrap: break-word; letter-spacing: 0.544px; color: rgb(136, 136, 136);">责编：方军</span></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="color: rgb(136, 136, 136); max-width: 100%; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="overflow-wrap: break-word; letter-spacing: 0.544px; max-width: 100%; line-height: 19.2pt;"><span style="overflow-wrap: break-word; font-weight: 700; letter-spacing: 0.544px;"><span style="overflow-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="overflow-wrap: break-word; letter-spacing: 0.544px;"><span style="overflow-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">出品：</span></span>蔡甸区融媒体中心</span></span></span></span></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; text-align: center; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="letter-spacing: 0.544px; max-width: 100%; color: rgb(136, 136, 136); overflow-wrap: break-word !important; box-sizing: border-box !important;">您有新闻线索，请联系我们：</span></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="letter-spacing: 0.544px; max-width: 100%; color: rgb(136, 136, 136); overflow-wrap: break-word !important; box-sizing: border-box !important;">热线电话：027-84942678</span></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="letter-spacing: 0.544px; max-width: 100%; color: rgb(136, 136, 136); overflow-wrap: break-word !important; box-sizing: border-box !important;">投稿邮箱：2187431778@qq.com</span></p></section></section><p><br/></p><link rel="stylesheet" href="http://bbs.whcdrm.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_Pdt" id="wcn_editor_css"/>
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